MOK-NIC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MOK-NIC
Largest movements
- Receivables within one year +€8,682
up €8,682 (+60.7%), from €14,296 to €22,978
of which Trade receivables: +€13,262
- Cash -€4,216
down €4,216 (-33.6%), from €12,541 to €8,325
mainly Receivables within one year (-€8,682) and Tax, wage and social debts (-€3,820)
- Tangible fixed assets -€3,415
down €3,415 (-19.8%), from €17,238 to €13,823
- Stocks and contracts +€2,656
up €2,656 (+200%), from €1,327 to €3,982
- Other debts +€4,703
up €4,703 (+74.9%), from €6,281 to €10,984
- Tax, wage and social debts -€3,820
down €3,820 (-51.5%), from €7,419 to €3,599
- Trade debts +€2,056
up €2,056 (+79.4%), from €2,588 to €4,644
- Short-term financial debts +€926
up €926 (+92.9%), from €997 to €1,923
- Gross operating margin -€11,032
down €11,032 (-71.4%), from €15,455 to €4,424
- Taxes -€2,788
down €2,788 (-85.9%), from €3,244 to €457
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,456 | €50,638 | +€4,182 | +9.0% |
| Fixed assets | 21/28 | €18,293 | €15,353 | -€2,940 | -16.1% |
| Tangible fixed assets | 22/27 | €17,238 | €13,823 | -€3,415 | -19.8% |
| Plant, machinery and equipment | 23 | €1,115 | €812 | -€303 | -27.2% |
| Furniture and vehicles | 24 | €4,934 | €3,263 | -€1,671 | -33.9% |
| Other tangible fixed assets | 26 | €11,189 | €9,748 | -€1,441 | -12.9% |
| Financial fixed assets | 28 | €1,055 | €1,530 | +€475 | +45.0% |
| Current assets | 29/58 | €28,163 | €35,285 | +€7,122 | +25.3% |
| Stocks and contracts in progress | 3 | €1,327 | €3,982 | +€2,656 | +200% |
| Stocks | 30/36 | €1,327 | €3,982 | +€2,656 | +200% |
| Amounts receivable within one year | 40/41 | €14,296 | €22,978 | +€8,682 | +60.7% |
| Trade receivables | 40 | €9,716 | €22,978 | +€13,262 | +136% |
| Other amounts receivable | 41 | €4,579 | - | -€4,579 | |
| Cash at bank and in hand | 54/58 | €12,541 | €8,325 | -€4,216 | -33.6% |
| Total equity and liabilities | 10/49 | €46,456 | €50,638 | +€4,182 | +9.0% |
| Equity | 10/15 | €29,171 | €29,488 | +€317 | +1.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,171 | €26,488 | +€317 | +1.2% |
| Amounts payable | 17/49 | €17,285 | €21,150 | +€3,865 | +22.4% |
| Amounts payable within one year | 42/48 | €17,285 | €21,150 | +€3,865 | +22.4% |
| Financial debts | 43 | €997 | €1,923 | +€926 | +92.9% |
| Credit institutions | 430/8 | €997 | €1,923 | +€926 | +92.9% |
| Trade debts | 44 | €2,588 | €4,644 | +€2,056 | +79.4% |
| Suppliers | 440/4 | €2,588 | €4,644 | +€2,056 | +79.4% |
| Taxes, remuneration and social security | 45 | €7,419 | €3,599 | -€3,820 | -51.5% |
| Taxes | 450/3 | €7,419 | €3,599 | -€3,820 | -51.5% |
| Other amounts payable | 47/48 | €6,281 | €10,984 | +€4,703 | +74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,362 | €3,415 | +€53 | +1.6% |
| Other operating charges | 640/8 | €116 | - | -€116 | |
| Gross operating margin | 9900 | €15,455 | €4,424 | -€11,032 | -71.4% |
| Operating profit (loss) | 9901 | €11,977 | €1,009 | -€10,968 | -91.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +9.1% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +9.1% |
| Financial charges | 65/66B | €160 | €235 | +€75 | +46.6% |
| Recurring financial charges | 65 | €160 | €235 | +€75 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €11,817 | €774 | -€11,043 | -93.5% |
| Income taxes | 67/77 | €3,244 | €457 | -€2,788 | -85.9% |
| Profit (loss) for the period | 9904 | €8,573 | €317 | -€8,256 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,573 | €317 | -€8,256 | -96.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.